Chubu Steel Plate (5461) · InitiativeAchieved
Adoption of the Implementation Guidance for the Fair Value Measurement Standard for the Fiscal Year Ending March 2023
First written in FY2022. 1 of 2 entries say "Achieved", first in FY2023-Q1. Latest entry: FY2023-Q1.
2entries
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Preparing for adoption of accounting standards for fair value measurementA theme 1870 companies write about · 5 as a headwind · 3 as a tailwind
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Showing 14 of the 196 companies compared. The sentences above are computed from all 196.Comparing 200 of the theme's 1911 threads.Full recordFilings, disclosures and news, newest first
- FY2023-Q1AchievedAnnual report
「We have applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Implementation Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Implementation Guidance) from the beginning of the first quarter of the current fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed therein will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
2023年3月期の期首から適用予定としていた時価算定会計基準の適用指針を、当第1四半期連結会計期間の期首から適用した。四半期連結財務諸表への影響はない。 - FY2022First statedAnnual report
「「時価の算定に関する会計基準の適用指針」（企業会計基準適用指針第31号 2021年６月17日）を2023年３月期の期首より適用予定であります。」
投資信託の時価算定・注記等を定める改正適用指針について、2023年3月期の期首から適用する予定とし、適用による影響は軽微としている。